Farran, Michelle (2021) The impact of corporate social responsibility, debt to equity ratio and profitability ratio toward tax aggressiveness in consumer goods companies listed on Indonesia Stocks Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The purpose of this research was to better understand and collect empirical evidence on the impact of corporate social responsibility, debt-to-equity ratio, and profitability ratio on tax aggressiveness in consumer goods companies. This study's population consisted of all Consumer Goods Companies listed on the Indonesia Stock Exchange (IDX)between 2017 and 2020. Purposive sampling was used in the sampling technique, and 25 companies were chosen as samples based on the required criteria. This study relied on secondary sources of information. Multiple linear regression analysis was used to analyze the data. According to the results of the T Test (Partial Test), the Corporate Social Responsibility (X1) variable from tcount -0.174 < ttable 1.984 has no significant effect on Tax Aggressiveness (Y). It is clear from the variable need for Debt to Equity Ratio (X2) of tcount -2.279 < ttable 1.984 that the Debt to Equity Ratio variable has negative significant effect on Tax Aggressiveness (Y). Profitability Ratio (X3) variable from tcount 2.856 > ttable 1.984 demonstrates that the Profitability variable has significant effect on Tax Aggressiveness (Y). The F test of Corporate Social Responsibility, Debt to Equity Ratio, and Profitability Ratio variables have significant effect on Tax Aggressiveness because fcount 4.710 > ftable 3.049./ Tujuan dari penelitian ini adalah untuk lebih memahami dan mengumpulkan bukti empiris tentang dampak tanggung jawab sosial perusahaan, rasio utang terhadap ekuitas dan rasio profitabilitas terhadap agresivitas pajak pada perusahaan barang konsumsi. Populasi penelitian ini terdiri dari seluruh perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 hingga 2020. Teknik pengambilan sampel menggunakan purposive sampling, dan dipilih 25 perusahaan sebagai sampel berdasarkan kriteria yang dipersyaratkan. Penelitian ini mengandalkan sumber informasi sekunder. Analisis regresi linier berganda digunakan untuk menganalisis data. Berdasarkan dari hasil Uji T (Uji Parsial), secara parsial variabel Corporate Social Responsibly (X1) dari thitung -0,174 < ttabel 1,984 itu menunjukkan bahwa variabel Corporate Social Responsibly tidak berpengaruh secara signifikan terhadap Tax Aggressiveness (Y). Dalam kebutuhan variabel Debt to Equity Ratio (X2) dari thitung -2,279 < ttabel 1,984 itu menunjukkan bahwa variabel Debt to Equity Ratio tidak berpengaruh negatif secara signifikan terhadap Tax Aggressiveness (Y). Pada variabel Profitability Ratio (X3) dari thitung 2,856 > ttabel 1,984 menunjukkan bahwa variabel Profitability berpengaruh secara signifikan terhadap Tax Aggressiveness (Y). Uji F (uji simultan) pada Corporate Social Responsibility, Debt to Equity Ratio, and Profitability Ratio menunjukkan bahwa variabel berpengaruh secara signidikan terhadap Tax Aggressiveness karena fhitung 4.710 > ftabel 3.049.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | corporate social responsibility; debt to equity ratio; profitability ratio | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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Depositing User: | Users 23213 not found. | ||||||||
Date Deposited: | 01 Mar 2022 23:52 | ||||||||
Last Modified: | 28 Mar 2022 12:24 | ||||||||
URI: | http://repository.uph.edu/id/eprint/46912 |
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